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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Captive consumption - if the yarn produced at the intermediate ...

Case Laws     Central Excise

February 22, 2019

Captive consumption - if the yarn produced at the intermediate stage is twisted /texturised before use for weaving the same is liable to Central Excise duty. However, if twisted/terturised yarn does not come into existence before weaving, it may not be taxable

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